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NY G81776

September 19, 2000

CLA-2-59:RR:NC:TA:349 G81776


TARIFF NO.: 5904.10.0000; 6307.90.9989; 9811.00.60

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of linoleum from Sweden

Dear Mr. Ralston:

In your letter dated August 23, 2000 you requested a classification ruling on behalf of Dominion Sample Inc.

You submitted samples of linoleum at various stages of processing. Linoleum, represented by Sample B, is imported into Canada from Sweden. In a Canadian Free Trade Zone, the linoleum is cut into 3 x 6 inch pieces and a paper label is attached. These pieces of linoleum, Sample C, are then entered into a Foreign Trade Zone (FTZ) in the United States as nonprivileged foreign merchandise. In the FTZ, the pieces of linoleum are assembled into sample books. The submitted book, Sample A, consists of 29 pieces of linoleum perforated and bound to a plastic cover. The books are withdrawn from the FTZ and distributed to U.S. retailers to be used for taking orders. Nonprivileged foreign merchandise, pursuant to Section 146.65(a)(2), Customs Regulations is subject to duty in its condition and quantity when transferred from the FTZ to the customs territory of the United States.

The applicable subheading for the linoleum when it enters the FTZ in the United States will be 5904.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for linoleum, whether or not cut to shape; floor coverings consisting of a coating or a covering applied on a textile backing, whether or not cut to shape: linoleum. The general rate of duty will be 1.7 percent ad valorem.

The applicable subheading for the linoleum sample books when transferred from the FTZ as nonprivileged foreign merchandise will be 6307.90.9989, HTS, which provides for other made up textile articles: other: other: other. The general rate of duty will be 7 percent ad valorem.

However, you have indicated that these sample books will be used by U.S. retailers to take orders for the linoleum that is manufactured in Sweden. The applicable subheading for sample books used for soliciting orders of Swedish linoleum will be 9811.00.60, HTS, which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 dollar each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.


Robert B. Swierupski

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